| 单词 | net asset value |
| 释义 | net asset value = NAV The value of a share in a company calculated by dividing the amount for the net assets of the company by the number of shares in issue. The net asset value is frequently below the market price of a share because financial statements do not reflect the present values of all assets because of the monetary measurement convention and the historical cost accounting convention, whereas the market price may reflect them. |
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